Integrated reporting is gaining in popularity, but it needs the right skills among non-executives if their credibility is to be enforced, writes Prof. Carol Adams, professor of accounting at Durham University.
Why is the practice of corporate governance so different from best practice standards? Effective corporate governance "in practice" is fluid, context-specific and depends on practitioners’ skills, initiative and adaptation.
The drive for sustainability has to some extent undermined the concept of shareholder value. Denis Kilroy argues that the key strategy companies should be pursuing is creating ongoing value and wealth.